/*
Theme Name: 선한세무회계 (Sunhan Tax)
Theme URI: https://www.sunhantax.com
Author: 선한세무회계
Description: 선한세무회계 전용 워드프레스 테마. V2.2.0 디자인 시스템(딥네이비 + 웜골드 포인트, 톤다운 배경) 기반. 정적 HTML 6개 페이지 + 칼럼 게시판(공지사항·업무사례·절세전략).
Version: 3.8.0
Requires at least: 6.0
Requires PHP: 8.1
License: Proprietary
Text Domain: sunhantax
*/

/* ══════════════════════════════════════════════════
   [공통] 디자인 토큰 — V2.2.0
   딥네이비 + 웜골드 포인트 + 톤다운 배경
   ※ 골드는 라벨/포인트 점/CTA 헤어라인까지만! 확대 금지
══════════════════════════════════════════════════ */
:root {
  /* 네이비 스케일 */
  --navy-900:#141f36;   /* 푸터 */
  --navy-800:#1d2f52;   /* CTA·강조 블록·테이블 헤더 */
  --navy-700:#27406e;   /* 주요 버튼·링크·포인트·숫자 */
  --navy-600:#35528a;   /* 버튼 hover */
  --navy-100:#dce3f0;   /* 옅은 보더 */
  --navy-50:#edf1f8;    /* 아이콘 배경·태그 */
  /* 웜골드 포인트 */
  --gold:#b08d55;       /* 포인트 점·CTA 상단 헤어라인 */
  --gold-deep:#96753f;  /* 섹션 라벨 텍스트 */
  --gold-light:#c9a86a; /* 다크 배경 위 강조 */
  /* 뉴트럴 (톤다운) */
  --ink:#2a2f37;        /* 본문 제목·텍스트 (순흑 금지) */
  --text-sub:#545b64;   /* 보조 텍스트 */
  --text-light:#8e939a; /* 옅은 텍스트 */
  --bg-page:#eef0f4;    /* 본문 기본 배경 (순백 금지 — 눈부심) */
  --bg-soft:#e6e9ef;    /* 교차 섹션 배경 */
  --bg-hero:#e9ebf1;    /* 서브 페이지 히어로 배경 */
  --border:#e6e7e9;     /* 기본 보더 */
  --kakao:#FEE500;
  /* 레이아웃 */
  --nav-h:72px; --nav-h-mb:60px;
  --py:88px; --py-mb:52px;
  --px:6%; --px-mb:20px;
  --max:1200px; --r:14px;
  --ease:cubic-bezier(0.16,1,0.3,1);
}

/* ── [공통] 리셋 / 베이스 ── */
*,*::before,*::after{margin:0;padding:0;box-sizing:border-box;}
html{-webkit-text-size-adjust:100%;text-size-adjust:100%;scroll-behavior:smooth;}
/* 앵커(#) 이동 시 고정 상단바에 제목이 가려지지 않도록 여백 확보 */
section[id],div[id="apply-section"]{scroll-margin-top:calc(var(--nav-h) + 14px);}
body{
  font-family:'Pretendard Variable',Pretendard,'Noto Sans KR','Apple SD Gothic Neo','Malgun Gothic',sans-serif;
  color:var(--ink);background:var(--bg-page);line-height:1.7;
  overflow-x:hidden;-webkit-font-smoothing:antialiased;
  word-break:keep-all;overflow-wrap:break-word;text-align:left;
  min-width:320px;
  -webkit-overflow-scrolling:touch;
}
a{-webkit-tap-highlight-color:transparent;}
img{max-width:100%;height:auto;}

/* 워드프레스 관리자 바 보정 */
body.admin-bar nav{top:32px;}
@media(max-width:782px){body.admin-bar nav{top:46px;}}

/* 접근성: 본문 바로가기 */
.skip-link{
  position:absolute;left:-9999px;top:0;z-index:400;
  background:var(--navy-800);color:#fff;padding:10px 18px;border-radius:0 0 8px 0;
  font-size:14px;font-weight:600;text-decoration:none;
}
.skip-link:focus{left:0;}

/* ── [공통] 스크롤 등장 애니메이션 (PC 전용) ── */
.fade-up{
  opacity:0;
  transform:translateY(12px);
  transition:opacity .4s var(--ease), transform .4s var(--ease);
  will-change:opacity,transform;
  backface-visibility:hidden;
}
.fade-up.visible{opacity:1;transform:translateY(0);will-change:auto;}
.fade-up:nth-child(2){transition-delay:.05s;}
.fade-up:nth-child(3){transition-delay:.10s;}
.fade-up:nth-child(4){transition-delay:.15s;}
@media(max-width:768px){
  .fade-up{opacity:1;transform:none;transition:none;will-change:auto;backface-visibility:visible;}
  .fade-up:nth-child(2),.fade-up:nth-child(3),.fade-up:nth-child(4){transition-delay:0s;}
}

.inner{max-width:var(--max);margin:0 auto;padding-left:var(--px);padding-right:var(--px);}

/* ══════════════════════════════════════════════════
   [공통] NAV — 항상 밝은 배경, 스크롤 시 그림자만
══════════════════════════════════════════════════ */
nav{
  position:fixed;top:0;left:0;width:100%;height:var(--nav-h);z-index:300;
  background:rgba(255,255,255,0.96);
  backdrop-filter:blur(12px);-webkit-backdrop-filter:blur(12px);
  border-bottom:1px solid var(--border);
  transition:box-shadow .3s;
}
nav.scrolled{box-shadow:0 2px 14px rgba(20,31,54,0.06);}
.nav-inner{
  max-width:var(--max);margin:0 auto;padding:0 var(--px);
  height:100%;display:flex;align-items:center;justify-content:space-between;
}
.logo a{display:flex;align-items:center;text-decoration:none;gap:8px;}
.logo img{height:36px;width:auto;display:block;}
.logo-text{font-size:18px;font-weight:700;color:var(--navy-800);letter-spacing:-.5px;}
.logo-text span{color:var(--navy-600);}

.nav-links{display:flex;gap:38px;list-style:none;align-self:stretch;align-items:stretch;}
.nav-links > li{display:flex;align-items:center;position:relative;}
.nav-links a{
  font-size:15.5px;font-weight:500;color:var(--text-sub);
  text-decoration:none;padding-bottom:4px;
  border-bottom:2px solid transparent;
  transition:color .15s,border-color .15s;
}
.nav-links a:hover{color:var(--navy-700);border-bottom-color:var(--navy-700);}

/* ── 드롭다운 (신고대행 / 계산기) ── */
.nav-links .menu-item-has-children > a::after,
.nav-links .has-sub > a::after{
  content:'';display:inline-block;margin-left:7px;
  width:5px;height:5px;position:relative;top:-2px;
  border-right:1.5px solid currentColor;border-bottom:1.5px solid currentColor;
  transform:rotate(45deg);
  transition:transform .2s;
}
.nav-links .menu-item-has-children:hover > a::after,
.nav-links .has-sub:hover > a::after{transform:rotate(-135deg);top:1px;}

.nav-links .sub-menu{
  position:absolute;top:100%;left:50%;
  transform:translateX(-50%) translateY(8px);
  min-width:190px;padding:6px;
  background:#fff;border:1px solid var(--border);border-radius:12px;
  box-shadow:0 12px 32px rgba(20,31,54,.12);
  list-style:none;display:flex;flex-direction:column;gap:2px;
  opacity:0;visibility:hidden;pointer-events:none;
  transition:opacity .18s var(--ease),transform .18s var(--ease),visibility .18s;
  z-index:310;
}
.nav-links > li:hover > .sub-menu,
.nav-links > li:focus-within > .sub-menu{
  opacity:1;visibility:visible;pointer-events:auto;
  transform:translateX(-50%) translateY(0);
}
.nav-links .sub-menu a{
  display:block;padding:11px 14px;border-radius:8px;
  font-size:14.5px;font-weight:500;color:var(--text-sub);
  border-bottom:none;white-space:nowrap;
  transition:background .15s,color .15s;
}
.nav-links .sub-menu a:hover{background:var(--navy-50);color:var(--navy-700);border-bottom:none;}
.nav-links .sub-menu li.current-menu-item > a{color:var(--navy-700);font-weight:700;background:var(--navy-50);}
/* 현재 페이지 표시 (워드프레스 메뉴 클래스) */
.nav-links li.current-menu-item > a,
.nav-links li.current_page_item > a,
.nav-links li.current-menu-parent > a,
.nav-links li.current-post-ancestor > a,
.nav-links a.active{
  color:var(--navy-700);border-bottom-color:var(--navy-700);font-weight:700;
}

.nav-cta{
  background:var(--navy-700);color:#fff;
  border:1px solid var(--navy-700);
  padding:10px 20px;border-radius:8px;font-size:14px;font-weight:600;
  cursor:pointer;text-decoration:none;
  transition:background .2s,border-color .2s;
  white-space:nowrap;min-height:44px;display:inline-flex;align-items:center;
}
.nav-cta:hover{background:var(--navy-600);border-color:var(--navy-600);}

.hamburger{
  display:none;flex-direction:column;justify-content:center;gap:5px;
  width:44px;height:44px;padding:10px;
  background:none;border:none;cursor:pointer;border-radius:8px;flex-shrink:0;
}
.hamburger span{
  display:block;width:22px;height:2px;background:var(--ink);border-radius:2px;
  transition:transform .25s,opacity .25s;transform-origin:center;
}
.hamburger.open span:nth-child(1){transform:translateY(7px) rotate(45deg);}
.hamburger.open span:nth-child(2){opacity:0;}
.hamburger.open span:nth-child(3){transform:translateY(-7px) rotate(-45deg);}

.mobile-menu{
  display:none;position:fixed;top:var(--nav-h-mb);left:0;right:0;z-index:290;
  background:#fff;border-bottom:1px solid var(--border);
  box-shadow:0 12px 28px rgba(20,31,54,0.10);
}
body.admin-bar .mobile-menu{top:calc(var(--nav-h-mb) + 46px);}
.mobile-menu.open{display:block;}
.mobile-menu ul{list-style:none;}
.mobile-menu ul li a{
  display:flex;align-items:center;padding:15px var(--px-mb);
  font-size:15px;font-weight:500;color:var(--ink);
  text-decoration:none;border-bottom:1px solid var(--bg-soft);
}
.mobile-menu ul li > a::after{content:'›';margin-left:auto;color:var(--text-light);font-size:18px;}

/* 모바일: 카테고리(신고대행·계산기) 토글 버튼 — 기본 접힘, 탭하면 펼침 */
.mobile-menu .m-toggle{
  width:100%;display:flex;align-items:center;
  padding:15px var(--px-mb);
  background:none;border:none;border-bottom:1px solid var(--bg-soft);
  font-family:inherit;font-size:15px;font-weight:700;color:var(--ink);
  text-align:left;cursor:pointer;
}
.mobile-menu .m-toggle::after{
  content:'';margin-left:auto;flex-shrink:0;
  width:9px;height:9px;border:2px solid var(--text-light);
  border-left:0;border-top:0;transform:rotate(45deg);
  transition:transform .2s;
}
.mobile-menu .has-sub.open .m-toggle::after{transform:rotate(-135deg);}
.mobile-menu .has-sub.open .m-toggle{color:var(--navy-700);}

/* 하위 항목: 기본은 접힘(display:none), 펼침(open) 시에만 표시 */
.mobile-menu .sub-menu{list-style:none;background:var(--bg-soft);display:none;}
.mobile-menu .has-sub.open .sub-menu{display:block;}
.mobile-menu .sub-menu li a{
  padding-left:calc(var(--px-mb) + 18px);
  font-size:14px;color:var(--text-sub);font-weight:500;
  border-bottom:1px solid rgba(255,255,255,.7);
}
.mobile-menu .sub-menu li a::after{content:'';}
.mobile-menu .sub-menu li:last-child a{border-bottom:1px solid var(--bg-soft);}
.mobile-menu .sub-menu li a::before{content:'–';margin-right:8px;color:var(--text-light);}
.mobile-menu .mobile-kakao{
  display:flex;align-items:center;justify-content:center;
  margin:14px var(--px-mb) 16px;
  background:var(--kakao);color:#1a1a1a;
  padding:13px;border-radius:10px;font-size:15px;font-weight:700;text-decoration:none;
}

/* ══════════════════════════════════════════════════
   [공통] HERO
   .hero          = 서브 페이지용 (밝은 배경 + 타이포)
   .hero--photo   = 메인용 (사진 배경 + 다크 오버레이)
══════════════════════════════════════════════════ */
.hero{
  width:100%;
  background:var(--bg-hero);
  border-bottom:1px solid var(--border);
  min-height:420px;display:flex;align-items:center;justify-content:center;
  text-align:center;
  padding:calc(72px + var(--nav-h)) var(--px) 72px;
  position:relative;
}
.hero-inner{position:relative;z-index:1;max-width:720px;width:100%;}

.hero-badge{
  display:inline-flex;align-items:center;gap:8px;
  background:#fff;border:1px solid var(--navy-100);
  color:var(--navy-700);padding:7px 18px;border-radius:20px;
  font-size:13px;font-weight:600;margin-bottom:24px;letter-spacing:.2px;
}
.hero-badge::before{
  content:'';width:6px;height:6px;border-radius:50%;
  background:var(--gold);flex-shrink:0;
}
.hero h1{
  font-size:clamp(26px,4.2vw,42px);font-weight:800;
  color:var(--ink);line-height:1.32;
  margin-bottom:18px;letter-spacing:-1px;
}
.hero h1 em{color:var(--navy-700);font-style:normal;}
.hero-inner>p{
  font-size:clamp(14px,1.8vw,17px);color:var(--text-sub);
  line-height:1.8;margin-bottom:0;
}

/* ── 메인 전용: 사진 히어로 ──
   ★ 사진 교체: 아래 --hero-photo 의 URL 한 줄만 바꾸면 됩니다.
     (현재는 임시 스톡 사진 — 추후 자체 사진 URL로 교체)
     워드프레스 미디어에 올린 뒤 그 주소로 바꾸면 됩니다. */
.hero--photo{
  --hero-photo:url('https://images.unsplash.com/photo-1486406146926-c627a92ad1ab?auto=format&fit=crop&w=1920&q=70');
  background-image:linear-gradient(rgba(15,23,42,.82),rgba(15,23,42,.64)),var(--hero-photo);
  background-size:cover;background-position:center;background-repeat:no-repeat;
  background-color:var(--navy-900); /* 사진 로드 전·실패 시 대체 배경 */
  border-bottom:none;
  min-height:600px;
  padding:calc(80px + var(--nav-h)) var(--px) 84px;
}
.hero--photo .hero-badge{
  background:rgba(255,255,255,.08);border:1px solid rgba(255,255,255,.28);
  color:rgba(255,255,255,.92);margin-bottom:26px;
}
.hero--photo .hero-badge::before{background:var(--gold-light);}
.hero--photo h1{
  font-size:clamp(28px,4.6vw,46px);color:#fff;
  line-height:1.3;margin-bottom:20px;letter-spacing:-1.2px;
  text-shadow:0 2px 14px rgba(10,16,30,.35);
}
.hero--photo h1 em{color:var(--gold-light);}
.hero--photo .hero-inner>p{
  font-size:clamp(15px,1.8vw,18px);color:rgba(255,255,255,.82);
  margin-bottom:38px;
}

/* ── [공통] 히어로 버튼 ── */
.hero-btns{display:flex;gap:10px;justify-content:center;flex-wrap:nowrap;}
.btn-primary{
  background:var(--navy-700);color:#fff;
  padding:14px 28px;border-radius:10px;
  font-size:15px;font-weight:700;text-decoration:none;
  border:1px solid var(--navy-700);cursor:pointer;
  transition:background .15s,border-color .15s;
  min-height:48px;display:inline-flex;align-items:center;justify-content:center;
  flex:1;max-width:240px;
}
.btn-primary:hover{background:var(--navy-600);border-color:var(--navy-600);}
.btn-secondary{
  background:#fff;color:var(--ink);
  padding:14px 28px;border-radius:10px;
  font-size:15px;font-weight:600;text-decoration:none;
  border:1px solid #d5dae0;
  transition:border-color .15s,background .15s,color .15s;
  min-height:48px;display:inline-flex;align-items:center;justify-content:center;
  flex:1;max-width:240px;
}
.btn-secondary:hover{border-color:var(--navy-600);color:var(--navy-700);}
/* 사진 히어로 위에서는 반전 */
.hero--photo .btn-primary{background:#fff;color:var(--navy-800);border-color:#fff;}
.hero--photo .btn-primary:hover{background:#eceef2;}
.hero--photo .btn-secondary{background:transparent;color:#fff;border-color:rgba(255,255,255,.5);}
.hero--photo .btn-secondary:hover{border-color:rgba(255,255,255,.85);color:#fff;}

.btn-kakao{
  background:var(--kakao);color:#1a1a1a;
  padding:14px 34px;border-radius:10px;font-size:15px;font-weight:700;
  text-decoration:none;border:none;cursor:pointer;
  min-height:48px;display:inline-flex;align-items:center;
  transition:opacity .15s;
}
.btn-kakao:hover{opacity:.9;}

/* ══════════════════════════════════════════════════
   [공통] STATS (메인·기장대리·해외주식)
══════════════════════════════════════════════════ */
.stats{
  width:100%;display:grid;grid-template-columns:repeat(4,1fr);
  background:#fff;border-top:1px solid var(--border);border-bottom:1px solid var(--border);
  text-align:center;
}
.stats--3{grid-template-columns:repeat(3,1fr);}
.stat-item{padding:30px 16px;border-right:1px solid var(--border);}
.stat-item:last-child{border-right:none;}
.stat-num{font-size:27px;font-weight:800;color:var(--navy-700);letter-spacing:-.5px;}
.stat-label{font-size:13px;color:var(--text-light);margin-top:5px;}

/* ══════════════════════════════════════════════════
   [공통] 섹션 / 라벨 / 아이콘 / 태그
══════════════════════════════════════════════════ */
.sec{width:100%;padding:var(--py) 0;}
.sec--soft{background:var(--bg-soft);}
.section-label{font-size:13px;font-weight:700;color:var(--gold-deep);margin-bottom:10px;letter-spacing:.4px;}
.section-title{font-size:clamp(21px,2.8vw,30px);font-weight:800;color:var(--ink);margin-bottom:10px;letter-spacing:-.6px;}
.section-sub{font-size:15px;color:var(--text-sub);margin-bottom:44px;line-height:1.65;}
.section-sub span{color:var(--navy-700);font-weight:600;}
.footnote{margin-top:14px;font-size:12px;color:var(--text-light);line-height:1.6;}

.icon-box{
  width:46px;height:46px;background:var(--navy-50);border-radius:12px;
  display:flex;align-items:center;justify-content:center;
  color:var(--navy-700);margin-bottom:16px;flex-shrink:0;
}
.icon-box svg{width:23px;height:23px;}
.icon-box.sm{width:38px;height:38px;border-radius:10px;margin-bottom:0;}
.icon-box.sm svg{width:19px;height:19px;}

.tag{
  background:var(--navy-50);color:var(--navy-700);
  padding:7px 0;border-radius:8px;font-size:12px;font-weight:600;
  text-align:center;white-space:nowrap;
}

/* ══════════════════════════════════════════════════
   [공통] WHY 카드 (메인·기장대리)
══════════════════════════════════════════════════ */
.why-grid{display:grid;grid-template-columns:repeat(auto-fit,minmax(230px,1fr));gap:16px;}
.why-grid--3{grid-template-columns:repeat(3,1fr);}
.why-card{
  background:#fff;border:1px solid var(--border);border-radius:var(--r);
  padding:28px 22px;
  transition:border-color .2s,box-shadow .2s;
}
.why-card:hover{border-color:var(--navy-100);box-shadow:0 6px 20px rgba(20,31,54,.06);}
.why-card h3{font-size:16px;font-weight:700;color:var(--ink);margin-bottom:8px;letter-spacing:-.3px;}
.why-card p{font-size:14px;color:var(--text-sub);line-height:1.75;}
.sec--soft .why-card{background:#fff;}

/* ══════════════════════════════════════════════════
   [공통] PROCESS (메인·기장대리·해외주식)
══════════════════════════════════════════════════ */
.process-steps{display:flex;gap:16px;align-items:stretch;}
.process-step{
  flex:1;position:relative;
  background:var(--bg-soft);border:1px solid var(--border);border-radius:var(--r);
  padding:46px 20px 28px;text-align:center;
  transition:border-color .2s;
}
.sec--soft .process-step{background:#fff;}
.process-step:hover{border-color:var(--navy-100);}
.process-step::after{
  content:'→';position:absolute;right:-20px;top:50%;transform:translateY(-50%);
  color:#c9d2dc;font-size:20px;z-index:1;pointer-events:none;
}
.process-step:last-child::after{display:none;}
.process-num{
  width:44px;height:44px;background:var(--navy-700);color:#fff;border-radius:50%;
  font-size:16px;font-weight:700;
  display:flex;align-items:center;justify-content:center;
  position:absolute;top:-22px;left:50%;transform:translateX(-50%);
  border:4px solid var(--bg-page);
}
.sec--soft .process-num{border-color:var(--bg-soft);}
.process-step h4{font-size:15px;font-weight:700;color:var(--ink);margin-bottom:8px;}
.process-step p{font-size:13.5px;color:var(--text-sub);line-height:1.7;}

/* ══════════════════════════════════════════════════
   [공통] CTA — 전 페이지 동일 (footer.php)
══════════════════════════════════════════════════ */
.cta-wrap{
  width:100%;background:var(--navy-800);
  border-top:2px solid var(--gold);
  padding:84px var(--px);text-align:center;scroll-margin-top:72px;
}
.cta-wrap h2{font-size:clamp(19px,3.2vw,32px);font-weight:800;color:#fff;margin-bottom:12px;letter-spacing:-.5px;}
.cta-wrap>p{font-size:15px;color:rgba(255,255,255,.7);margin-bottom:34px;}
.cta-links{display:flex;gap:12px;justify-content:center;flex-wrap:wrap;}
.cta-kakao{
  background:var(--kakao);color:#1a1a1a;
  padding:14px 34px;border-radius:10px;font-size:15px;font-weight:700;
  text-decoration:none;min-height:48px;display:inline-flex;align-items:center;
  transition:opacity .15s;
}
.cta-kakao:hover{opacity:.9;}
.cta-call{
  background:transparent;color:#fff;
  padding:14px 30px;border-radius:10px;font-size:15px;font-weight:600;
  text-decoration:none;border:1px solid rgba(255,255,255,.42);
  min-height:48px;display:inline-flex;align-items:center;gap:8px;
  transition:border-color .15s,background .15s;
}
.cta-call:hover{border-color:rgba(255,255,255,.85);background:rgba(255,255,255,.06);}

/* ══════════════════════════════════════════════════
   [공통] FOOTER
══════════════════════════════════════════════════ */
footer.site-footer{
  width:100%;background:var(--navy-900);color:rgba(255,255,255,.6);
  padding:54px var(--px);font-size:13px;line-height:1.9;
}
.footer-inner{max-width:var(--max);margin:0 auto;display:flex;justify-content:space-between;flex-wrap:wrap;gap:32px;}
.footer-brand{font-size:16px;font-weight:700;color:#fff;margin-bottom:8px;}
.footer-sns{margin-top:10px;display:flex;gap:16px;flex-wrap:wrap;}
.footer-sns a{text-decoration:none;position:relative;z-index:1;pointer-events:auto;}
.footer-links{display:flex;gap:20px;flex-wrap:wrap;margin-bottom:14px;}
.footer-links a{color:rgba(255,255,255,.5);text-decoration:none;font-size:13px;transition:color .15s;position:relative;z-index:1;pointer-events:auto;}
.footer-links a:hover{color:#fff;}
.footer-copy{font-size:12px;color:rgba(255,255,255,.3);}
.footer-tel{color:inherit;text-decoration:none;}
.footer-ad-manager{margin-top:8px;font-size:12.5px;color:rgba(255,255,255,.55);}

/* ══════════════════════════════════════════════════
   [게시판] 카테고리 탭 / 목록 / 페이징
══════════════════════════════════════════════════ */
.cat-tabs{display:flex;gap:8px;justify-content:center;flex-wrap:wrap;margin-bottom:40px;}
.cat-tab{
  padding:9px 20px;border-radius:22px;
  border:1px solid var(--border);background:#fff;
  color:var(--text-sub);font-size:14px;font-weight:600;text-decoration:none;
  transition:border-color .15s,color .15s,background .15s;
  min-height:40px;display:inline-flex;align-items:center;
}
.cat-tab:hover{border-color:var(--navy-100);color:var(--navy-700);}
.cat-tab.active{background:var(--navy-700);border-color:var(--navy-700);color:#fff;}

.post-grid{display:grid;grid-template-columns:repeat(3,1fr);gap:20px;}
.post-card{
  background:#fff;border:1px solid var(--border);border-radius:var(--r);
  overflow:hidden;display:flex;flex-direction:column;
  transition:border-color .2s,box-shadow .2s;
}
.post-card:hover{border-color:var(--navy-100);box-shadow:0 6px 20px rgba(20,31,54,.06);}
.post-thumb{display:block;aspect-ratio:16/9;background:var(--bg-soft);overflow:hidden;}
.post-thumb img{width:100%;height:100%;object-fit:cover;display:block;}
/* 썸네일 없는 글: 네이비 톤 플레이스홀더 */
.post-thumb--empty{
  background:var(--navy-800);
  display:flex;align-items:center;justify-content:center;
  color:rgba(255,255,255,.28);
}
.post-thumb--empty svg{width:38px;height:38px;}
.post-body{padding:20px 22px 22px;display:flex;flex-direction:column;gap:9px;flex:1;}
.post-cat{
  font-size:11px;font-weight:700;color:var(--navy-700);
  background:var(--navy-50);padding:4px 10px;border-radius:20px;
  width:fit-content;text-decoration:none;
  transition:background .15s;
}
.post-cat:hover{background:var(--navy-100);}
.post-card h3{font-size:16px;font-weight:700;line-height:1.5;letter-spacing:-.3px;}
.post-card h3 a{color:var(--ink);text-decoration:none;transition:color .15s;}
.post-card h3 a:hover{color:var(--navy-700);}
.post-excerpt{font-size:13.5px;color:var(--text-sub);line-height:1.7;}
.post-date{font-size:12px;color:var(--text-light);margin-top:auto;padding-top:6px;}

.no-posts{
  background:#fff;border:1px solid var(--border);border-radius:var(--r);
  padding:56px 24px;text-align:center;color:var(--text-sub);font-size:15px;
}

/* 페이징 */
.pagination{display:flex;justify-content:center;gap:6px;margin-top:48px;flex-wrap:wrap;}
.pagination .page-numbers{
  min-width:40px;height:40px;padding:0 12px;
  display:inline-flex;align-items:center;justify-content:center;
  background:#fff;border:1px solid var(--border);border-radius:8px;
  color:var(--text-sub);font-size:14px;font-weight:600;text-decoration:none;
  transition:border-color .15s,color .15s;
}
.pagination .page-numbers:hover{border-color:var(--navy-100);color:var(--navy-700);}
.pagination .page-numbers.current{background:var(--navy-700);border-color:var(--navy-700);color:#fff;}
.pagination .page-numbers.dots{border-color:transparent;background:transparent;}

/* ══════════════════════════════════════════════════
   [게시판] 글 상세
══════════════════════════════════════════════════ */
.post-single{max-width:820px;margin:0 auto;}
.post-header{margin-bottom:32px;padding-bottom:28px;border-bottom:1px solid var(--border);}
.post-header .post-cat{margin-bottom:14px;}
.post-header h1{
  font-size:clamp(22px,3vw,32px);font-weight:800;color:var(--ink);
  line-height:1.4;letter-spacing:-.6px;margin-bottom:14px;
}
.post-meta{display:flex;gap:14px;flex-wrap:wrap;font-size:13px;color:var(--text-light);}
.post-meta span{display:inline-flex;align-items:center;gap:5px;}

.post-featured{margin-bottom:32px;border-radius:var(--r);overflow:hidden;border:1px solid var(--border);}
.post-featured img{width:100%;display:block;}

/* 본문 타이포그래피 (관리자가 쓴 글) */
.post-content{font-size:16px;color:var(--ink);line-height:1.9;}
.post-content > * + *{margin-top:20px;}
.post-content h2{
  font-size:22px;font-weight:800;color:var(--ink);letter-spacing:-.4px;
  margin-top:48px;padding-top:4px;padding-left:14px;
  border-left:3px solid var(--navy-700);line-height:1.5;
}
.post-content h3{
  font-size:18px;font-weight:700;color:var(--ink);letter-spacing:-.3px;
  margin-top:36px;line-height:1.5;
}
.post-content h4{font-size:16px;font-weight:700;color:var(--ink);margin-top:28px;}
.post-content p{color:var(--text-sub);}
.post-content strong{color:var(--ink);font-weight:700;}
.post-content a{color:var(--navy-700);text-decoration:underline;text-underline-offset:3px;}
.post-content a:hover{color:var(--navy-600);}
.post-content ul,.post-content ol{padding-left:22px;color:var(--text-sub);}
.post-content li{margin-bottom:8px;}
.post-content ul li{list-style:disc;}
.post-content ol li{list-style:decimal;}
.post-content img{border-radius:10px;border:1px solid var(--border);}
.post-content figure{margin-top:24px;}
.post-content figcaption{font-size:12.5px;color:var(--text-light);text-align:center;margin-top:8px;}
.post-content blockquote{
  background:#fff;border:1px solid var(--border);border-left:3px solid var(--gold);
  border-radius:0 var(--r) var(--r) 0;padding:18px 22px;
  color:var(--text-sub);font-size:14.5px;
}
.post-content blockquote p{margin:0;}
.post-content table{
  width:100%;border-collapse:collapse;font-size:14px;
  background:#fff;border:1px solid var(--border);border-radius:var(--r);overflow:hidden;
}
.post-content th{
  background:var(--navy-800);color:#fff;font-weight:600;
  padding:13px 16px;text-align:left;font-size:14px;
}
.post-content td{padding:12px 16px;border-bottom:1px solid var(--bg-soft);color:var(--text-sub);vertical-align:top;}
.post-content tr:last-child td{border-bottom:none;}
.post-content hr{border:none;border-top:1px solid var(--border);margin:36px 0;}
.post-content code{
  background:var(--navy-50);color:var(--navy-700);
  padding:2px 6px;border-radius:5px;font-size:14px;
}
/* 워드프레스 기본 정렬 클래스 */
.post-content .alignleft{float:left;margin:6px 20px 16px 0;}
.post-content .alignright{float:right;margin:6px 0 16px 20px;}
.post-content .aligncenter{display:block;margin-left:auto;margin-right:auto;}
.post-content .alignwide,.post-content .alignfull{max-width:100%;}

/* 태그 */
.post-tags{display:flex;gap:8px;flex-wrap:wrap;margin-top:40px;padding-top:28px;border-top:1px solid var(--border);}
.post-tags a{
  font-size:12.5px;color:var(--text-sub);background:#fff;
  border:1px solid var(--border);border-radius:20px;padding:6px 14px;
  text-decoration:none;transition:border-color .15s,color .15s;
}
.post-tags a:hover{border-color:var(--navy-100);color:var(--navy-700);}

/* 이전/다음 글 */
.post-nav{display:grid;grid-template-columns:1fr 1fr;gap:12px;margin-top:20px;}
.post-nav a{
  background:#fff;border:1px solid var(--border);border-radius:var(--r);
  padding:18px 20px;text-decoration:none;display:block;
  transition:border-color .2s;
}
.post-nav a:hover{border-color:var(--navy-100);}
.post-nav .pn-label{font-size:12px;color:var(--gold-deep);font-weight:700;margin-bottom:6px;display:block;}
.post-nav .pn-title{font-size:14.5px;color:var(--ink);font-weight:600;line-height:1.5;}
.post-nav .pn-next{text-align:right;}

/* 목록으로 */
.back-to-board{display:flex;justify-content:center;margin-top:40px;}
.back-to-board a{
  background:#fff;border:1px solid #d5dae0;border-radius:10px;
  padding:12px 28px;font-size:14px;font-weight:600;color:var(--ink);
  text-decoration:none;min-height:46px;display:inline-flex;align-items:center;gap:8px;
  transition:border-color .15s,color .15s;
}
.back-to-board a:hover{border-color:var(--navy-600);color:var(--navy-700);}

/* 관련 글 */
.related-posts{margin-top:64px;padding-top:48px;border-top:1px solid var(--border);}
.related-posts h2{font-size:18px;font-weight:800;color:var(--ink);margin-bottom:22px;letter-spacing:-.3px;}

/* ══════════════════════════════════════════════════
   [게시판] 검색 / 404
══════════════════════════════════════════════════ */
.search-form-wrap{display:flex;justify-content:center;margin-bottom:40px;}
.search-form{display:flex;gap:8px;width:100%;max-width:460px;}
.search-form input[type="search"]{
  flex:1;padding:13px 16px;font-size:15px;font-family:inherit;
  border:1px solid #d5dae0;border-radius:10px;background:#fff;color:var(--ink);
  transition:border-color .15s,box-shadow .15s;min-height:48px;
}
.search-form input[type="search"]:focus{
  outline:none;border-color:var(--navy-700);box-shadow:0 0 0 3px rgba(39,64,110,.12);
}
.search-form button{
  background:var(--navy-700);color:#fff;border:1px solid var(--navy-700);
  padding:0 24px;border-radius:10px;font-size:15px;font-weight:700;
  cursor:pointer;font-family:inherit;min-height:48px;white-space:nowrap;
  transition:background .15s;
}
.search-form button:hover{background:var(--navy-600);}

.error-404{text-align:center;padding:40px 0;}
.error-404 .e404-num{font-size:64px;font-weight:800;color:var(--navy-100);letter-spacing:-2px;line-height:1;}
.error-404 h1{font-size:24px;font-weight:800;color:var(--ink);margin:16px 0 12px;letter-spacing:-.5px;}
.error-404 p{font-size:15px;color:var(--text-sub);margin-bottom:32px;}
.error-404 .e404-links{display:flex;gap:10px;justify-content:center;flex-wrap:wrap;}

/* ══════════════════════════════════════════════════
   [공통] 반응형 — 768px 이하
══════════════════════════════════════════════════ */
/* 메뉴가 6개라 좁은 데스크톱/태블릿에서 간격 축소 */
@media(max-width:1100px){
  .nav-links{gap:22px;}
  .nav-links a{font-size:14.5px;}
}
@media(max-width:1024px){
  .post-grid{grid-template-columns:repeat(2,1fr);}
  .why-grid--3{grid-template-columns:repeat(2,1fr);}
}
@media(max-width:768px){
  :root{--nav-h:var(--nav-h-mb);--py:var(--py-mb);--px:var(--px-mb);}

  /* NAV */
  .nav-links,.nav-cta{display:none;}
  .hamburger{display:flex;}
  .logo img{height:32px;}

  /* HERO */
  .hero{padding:calc(48px + var(--nav-h-mb)) var(--px-mb) 48px;min-height:340px;}
  .hero h1{font-size:24px;letter-spacing:-.5px;}
  .hero-badge{font-size:12px;margin-bottom:16px;padding:6px 14px;}
  .hero-inner>p{font-size:14px;}
  .hero--photo{padding:calc(48px + var(--nav-h-mb)) var(--px-mb) 52px;min-height:480px;}
  .hero--photo h1{font-size:26px;}
  .hero--photo .hero-inner>p{font-size:14.5px;margin-bottom:28px;}
  .hero-btns{flex-direction:row;gap:8px;flex-wrap:nowrap;align-items:stretch;}
  .btn-primary,.btn-secondary{
    flex:1;max-width:none;font-size:13.5px;padding:12px 10px;
    min-height:46px;text-align:center;line-height:1.3;
  }
  .btn-kakao{font-size:14px;padding:12px 26px;min-height:46px;}

  /* STATS */
  .stats{grid-template-columns:repeat(2,1fr);}
  .stat-item{padding:20px 12px;border-right:1px solid var(--border);border-bottom:1px solid var(--border);}
  .stat-item:nth-child(2),.stat-item:nth-child(4){border-right:none;}
  .stat-item:nth-child(3),.stat-item:nth-child(4){border-bottom:none;}
  .stats--3{grid-template-columns:1fr 1fr 1fr;}
  .stats--3 .stat-item{padding:18px 10px;border-bottom:none;}
  .stats--3 .stat-item:nth-child(2){border-right:1px solid var(--border);}
  .stats--3 .stat-item:last-child{border-right:none;}
  .stat-num{font-size:23px;}.stat-label{font-size:12px;}
  .stats--3 .stat-num{font-size:19px;}
  .stats--3 .stat-label{font-size:11px;}

  .inner{padding-left:var(--px-mb);padding-right:var(--px-mb);}
  .section-sub{font-size:14px;margin-bottom:26px;}
  .icon-box{width:42px;height:42px;margin-bottom:12px;}

  /* WHY */
  .why-grid,.why-grid--3{grid-template-columns:1fr;gap:10px;}
  .why-card{padding:20px 18px;}
  .why-card:hover,.process-step:hover,.post-card:hover{box-shadow:none;border-color:var(--border);}

  /* PROCESS */
  .process-steps{flex-direction:column;gap:12px;}
  .process-step{text-align:left;padding:20px 18px 20px 76px;}
  .process-step::after{display:none;}
  .process-num{top:50%;left:18px;transform:translateY(-50%);border-width:3px;}

  /* CTA */
  .cta-wrap{padding:56px var(--px-mb);scroll-margin-top:60px;}
  .cta-links{flex-direction:column;align-items:center;gap:10px;}
  .cta-kakao,.cta-call{width:100%;max-width:300px;justify-content:center;font-size:14px;min-height:46px;}
  .cta-call{padding:12px 26px;}

  /* FOOTER */
  footer.site-footer{padding:40px var(--px-mb);}
  .footer-inner{flex-direction:column;gap:20px;}
  .footer-links{gap:14px;}

  /* 게시판 */
  .cat-tabs{gap:6px;margin-bottom:26px;}
  .cat-tab{font-size:13px;padding:8px 15px;min-height:38px;}
  .post-grid{grid-template-columns:1fr;gap:12px;}
  .post-body{padding:18px 18px 20px;}
  .post-card h3{font-size:15.5px;}
  .post-content{font-size:15.5px;}
  .post-content h2{font-size:19px;margin-top:36px;}
  .post-content h3{font-size:17px;margin-top:28px;}
  .post-nav{grid-template-columns:1fr;}
  .post-nav .pn-next{text-align:left;}
  .post-header{margin-bottom:24px;padding-bottom:20px;}
  .related-posts{margin-top:48px;padding-top:36px;}
  .pagination{margin-top:32px;}
  .search-form{max-width:100%;}
}
@media(max-width:360px){
  .hero h1{font-size:21px;}
  .hero--photo h1{font-size:23px;}
  .btn-primary,.btn-secondary{font-size:12.5px;padding:11px 8px;}
  .stat-num{font-size:20px;}
  .section-title{font-size:19px;}
  .cta-wrap h2{font-size:18px;}
  .tag{font-size:10px;}
}

/* ══════════════════════════════════════════════════
   [공통] 접수 결과 팝업 (apply.js) — 부가세·종합소득세 접수 폼
══════════════════════════════════════════════════ */
.apply-modal-overlay{
  position:fixed;inset:0;z-index:1000;
  background:rgba(20,31,54,.55);
  display:flex;align-items:center;justify-content:center;padding:20px;
  animation:sunhanFade .18s ease;
}
@keyframes sunhanFade{from{opacity:0;}to{opacity:1;}}
.apply-modal{
  background:#fff;border-radius:18px;
  max-width:400px;width:100%;padding:36px 30px 28px;text-align:center;
  box-shadow:0 20px 60px rgba(20,31,54,.28);
  animation:sunhanPop .2s ease;
}
@keyframes sunhanPop{from{transform:translateY(10px) scale(.97);opacity:0;}to{transform:none;opacity:1;}}
.apply-modal-icon{
  width:60px;height:60px;border-radius:50%;margin:0 auto 18px;
  display:flex;align-items:center;justify-content:center;
}
.apply-modal-icon svg{width:30px;height:30px;}
.apply-modal-icon.is-ok{background:#e8f5ee;color:#1f9254;}
.apply-modal-icon.is-bad{background:#fdecec;color:#d64545;}
.apply-modal-title{font-size:19px;font-weight:800;color:var(--ink);margin-bottom:10px;letter-spacing:-.3px;}
.apply-modal-msg{font-size:14px;color:var(--text-sub);line-height:1.7;margin-bottom:24px;}
.apply-modal-btn{
  width:100%;min-height:48px;border:none;border-radius:12px;cursor:pointer;
  background:var(--navy-800);color:#fff;font-size:15px;font-weight:700;font-family:inherit;
  transition:background .15s;
}
.apply-modal-btn:hover{background:var(--navy-700);}

/* ══════════════════════════════════════════════════
   [공통] 광고 자리 (Google AdSense) — sunhan_ad_slot()
   ※ 애드센스 승인 후 functions.php 의 sunhan_ad_slot() 함수 안에 코드를 넣으면
     아래 자리들이 실제 광고로 자동 채워집니다. (계산기·FAQ·법적고지·게시판)
══════════════════════════════════════════════════ */
.ad-slot{max-width:970px;margin:36px auto;padding:0 var(--px);}
.ad-slot-inner{
  min-height:110px;display:flex;align-items:center;justify-content:center;
  background:var(--bg-soft);border:1px dashed var(--border);border-radius:var(--r);
  overflow:hidden;
}
.ad-slot-ph{font-size:11px;letter-spacing:3px;color:var(--text-light);text-transform:uppercase;}
.ad-slot .adsbygoogle{display:block;width:100%;}
@media(max-width:768px){
  .ad-slot{padding:0 var(--px-mb);margin:26px auto;}
  .ad-slot-inner{min-height:90px;}
}